This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

Nach Jahren der politischen Auseinandersetzung einigten sich 2018 Europäisches Parlament (EP) und Europäischer Rat auf eine Novellierung der Entsenderichtlinie von 1996. Angesichts der grundlegenden Interessendifferenzen beim Thema Arbeitnehmerentsendung muss dieses Ereignis speziell vor dem...

This paper discusses findings from a review of recent literature on support for securing compliance and better practice in occupational safety and health (OSH) in the changing world of work in advanced market economies. It explores innovative responses of regulators and private actors to the...

Since 2002 and the publication of the Mandelkern report,1 the question of reducing burdens and costs, both regulatory and administrative, has emerged as a recurrent topic that regularly comes up at the European Council. It is, moreover, revealing that one of the points of rupture that led the...

This Policy Brief offers a comprehensive evaluation and comparison of the regulatory frameworks governing platform work in four European countries. The comparative analysis draws upon research conducted by the OECD and the World Economic Forum (WEF) on the principles of good regulation. Adapting...